Magazine Státní zastupitelství 1/2017

JUDr. Zbyněk Žďárský, zástupce ředitele odboru trestního řízení, Nejvyšší státní zastupitelství, email: ZZdarsky@nsz.brn.justice.cz

The article recalls five years elapsed from the effective date of the Act on corporate criminal liability proceedings against them. In this connection, it notes some significant moments of its “life” relating in particular to the last of his six novels.

JUDr. Ing. Michael Šefčík, advokátní koncipient v Advokátní kanceláři Zrůstek, Lůdl a partneři v. o. s., doktorand na Katedře finančního práva a národního hospodářství PrF MU, email: michael sefcik.cz

This article answers the question what data should be stated in the Czech VAT control statement considering their applicability for combating carousel frauds. The objections to the fact that the data for tax administration, which should be stated in the VAT control statement, will stem from the VAT control statement form are the reason for answering this question. This article does not analyse the above-mentioned objection. Nevertheless, it sums up that it sufficient to settle the data for the control statement directly in the VAT Act.

JUDr. Jakub Chromý, Ph.D., MBA, státní zástupce analytického a legislativního odboru, Nejvyšší státní zastupitelství, email: jchromy@nsz.brn.justice.cz
JUDr. Miroslav Růžička, Ph.D., ředitel analytického a legislativního odboru, Nejvyšší státní zastupitelství, email: mruzicka@nsz.brn.justice.cz

The article in concentrated form focuses on some strictures that are associated with the application of the new institute exonerate the criminal liability of legal persons within the meaning of § 8. ZTOPO 5, as it appears from the perspective of the Supreme Public Prosecutor’s Office.

Mgr. Petr Zarivnij, doktorand Katedry trestního práva PrF MU, asistent předsedy senátu Nejvyššího soudu, email: 210827@mail.muni.cz

The article deals with question whether the EU is prepared for an institution such as the European Public Prosecutor’s Office. In this respect, it points to the current state of criminal law of the EU and its possible future directions. The author concludes that at present it would be more effective to strengthen national mechanisms to combat fraudulent conduct to the detriment of the financial interests of the EU as well as to continue with harmonization process within the criminal law of the EU.

Mgr. Ing. Ondřej Haberle, doktorand na katedře Teorie, filosofie a sociologie práva Prf UK

The purpose of the present article is to analyze if there is a consistent value-based approach in decision-making processes of the judiciary in the Czech Republic. First, I briefly discuss two basic conceptions of liberal democracy. Then I examine the legal concept of ’self-defending democracy’ which was adopted by Czech upper courts and which seems to cause problems in decision-making processes of lower courts. Then I demonstrate on several concrete judgments of lower courts that the Czech judiciary lacks the clear-cut constitutional test for determining which kinds of speeches attacking a democratic political regime should be punished by the Czech criminal law. The culprit of the state described above is a vague attitude of Czech society towards liberal democracy.